21 October 2011
If the software is purchased from vendor, it will be the expenditure of capital nature and will not get covered under any section related to TDS.
16 March 2015
TDS to be deducted under section 194J. however it will not be applicable in case if it is purchased from the second seller or distributor
the seller has to give the declaration on the invoice that this amount was already subject to TDS in the past and not made any addition to the software -